Training costs are expenses incurred in the context of further development of an already exercised professional activity and serve the targeted expansion of existing competences. In the modeling business, this includes catwalk training, posing coaching, workshops, acting lessons, and further education in the areas of social media and personal branding. Additionally, travel costs to the training location, accommodation costs, and additional meal expenses (expenses) can also be taken into account. A clear professional connection is always a prerequisite, meaning that the measures serve to deepen or improve your existing activity as a model.

From a tax perspective, training costs are particularly relevant, as they can be claimed as operating expenses for self-employed activities and thus reduce the taxable profit. Careful documentation in the form of invoices and receipts is essential to prove the professional reason. These costs must be distinguished from training costs, which serve the initial acquisition of knowledge for a new profession and are treated separately for tax purposes.